직영기업 경영평가 경영효율성과지표 개선방안: 상 · 하수도 요금 현실화율을 중심으로

Abstract

Purpose - This study aims to address the limitations of the current management evaluation system for directly-managed enterprises, which provide water and sewage services, by proposing a more equitable and effective evaluation framework. Unlike previous studies that primarily focused on institutional efficiency, this study integrates fairness considerations to enhance the overall evaluation process. The research highlights how key indicators, such as the realization rate of water and sewage bills, are influenced by external factors like regional economic conditions, population size, and environmental differences. However, the current evaluation system fails to account for these variations, leading to issues of fairness among institutions. Design/methodology/approach - To address these challenges, this study conducts a comparative analysis of existing evaluation frameworks and proposes improvements based on empirical case studies of directly-managed enterprises. Specifically, the study suggests (1) redefining the target realization rate of water and sewage bills to reflect institutional characteristics, (2) reclassifying directly-managed enterprise types to establish fairer evaluation criteria, (3) adjusting evaluation methodologies to supplement quantitative assessments with qualitative considerations, and (4) incorporating qualitative indicators into performance evaluations to better capture real operational performance. Findings - The proposed framework is expected to enhance the reliability and fairness of the management evaluation system for directly-managed enterprises. By integrating both quantitative and qualitative measures, the new approach aims to provide a more comprehensive and balanced assessment. Furthermore, it strengthens the effectiveness of local public enterprise evaluation systems, ensuring greater equity among institutions and supporting their sustainable operations. Research implications or Originality - This study contributes to the literature by addressing a critical gap in the evaluation of directly-managed enterprises. Unlike conventional approaches that rely heavily on rigid quantitative metrics, this study introduces a more flexible and context-sensitive evaluation method. Future research should empirically validate the applicability of the proposed framework and explore its extension to other types of local public enterprises.